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Repayment of Subsidies Granted to Execute a State (Municipal) Tasks at the Expense of other Funds of the Enterprise

https://doi.org/10.17803/1994-1471.2018.88.3.035-039

Abstract

The paper considers the possibility of repayment of subsidies granted to execute the government (municipal) task if the subsidy funds are insufficient. Based on the results of the study, the author expresses the opinion that the order and terms of subsidies refund, including the cases when granted budgetary funds have been fully utilized, should be treated as one of the essential elements of the mechanism of financing governmental (municipal) services, without which the achievement of efficiency and targeted use of budgetary funds will be insufficient. That said, if the funds are returned at the expense of not the subsidy itself, but at the expense of other funds of the enterprise, the point at issue is compensation of the refundable part of the subsidy rather than the refund of the part of the budgetary allocations.

About the Author

V. A. Yagovkina
Institute of Social Sciences under the President of the Russian Federation; ANO "Institute for the Public Finance Reform"
Russian Federation


References

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Review

For citations:


Yagovkina V.A. Repayment of Subsidies Granted to Execute a State (Municipal) Tasks at the Expense of other Funds of the Enterprise. Actual Problems of Russian Law. 2018;(3):35-39. (In Russ.) https://doi.org/10.17803/1994-1471.2018.88.3.035-039

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ISSN 1994-1471 (Print)
ISSN 2782-1862 (Online)